Analyze adjustments

Trigger: A financial reporting period closes or an audit begins, prompting a review of manual journal entries and account alterations.

1. Extract the ledger of manual journal entries and account adjustments for the period
2. Filter adjustments by materiality thresholds and risk criteria
3. Match selected entries to supporting documentation and approval records
4. Validate the accounting treatment and calculations for each alteration
5. Investigate unapproved changes, omissions, or data anomalies
6. Log findings and execute corrective entries if errors are found

Outcome: Account adjustments are validated for accuracy, compliance, and proper authorization, ensuring the integrity of the final financial statements.